Whether bitumen emulsion should be regarded as bitumen and covered by Entry 14 of the list of goods taxable at five per cent in Part-I of Schedule C to the WBVAT - the bitumen emulsion is more relatable to the entry covered by bitumen rather than the residuary entry in Schedule CA - HC

VAT and Sales Tax - Whether bitumen emulsion should be regarded as bitumen and covered by Entry 14 of the list of goods .....